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內容簡介: |
AnIntegrated,Up-to-DateApproachtoAuditingandAssuranceServices
Comprehensiveandup-to-date,includingdiscussionofnewstandards,codes,andconcepts,AuditingandAssuranceServices:AnIntegratedApproachpresentsanintegratedconceptsapproachtoauditingthatdetailstheprocessfromstarttofinish.Basedontheauthor’sbeliefthatthefundamentalconceptsofauditingcenteronthenatureandamountofevidencethatauditorsshouldgatherinspecificengagements,thetext’sprimaryobjectiveistoillustrateauditingconceptsusingpracticalexamplesandreal-worldsettings.
TheSixteenthEditionremainsup-to-datewithexamplesofkeyreal-worldauditdecisionsandanemphasisonauditplanning,riskassessmentprocesses,andcollectingandevaluatingevidenceinresponsetorisks.
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關於作者: |
AlvinA.Arens
現職:MichiganStateUniversity
RandalJ.Elder
現職:SyracuseUniversity
MarkS.Beasley
現職:NorthCarolinaStateUniversity
ChrisE.Hogan
現職:MichiganStateUniversity
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目錄:
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PARTI:THEAUDITINGPROFESSION
Ch1TheDemandforAuditandOtherAssuranceServices
Ch2TheCPAProfession
Ch3AuditReports
Ch4ProfessionalEthics
Ch5LegalLiability
PARTII:THEAUDITPROCESS
Ch6AuditResponsibilitiesandObjectives
Ch7AuditEvidence
Ch8AuditPlanningandMateriality
Ch9AssessingtheRiskofMaterialMisstatement
Ch10AssessingandRespondingtoFraudRisk
Ch11InternalControlandCOSOFramework
Ch12AssessingControlRiskandReportingonInternalControls
Ch13OverallAuditStrategyandAuditProgram
PARTIII:APPLICATIONOFTHEAUDITPROCESSTOTHESALESANDCOLLECTIONCYCLE
Ch14AuditoftheSalesandCollectionCycle:TestsofControlsandSubstantiveTestsofTransactions
Ch15AuditSamplingforTestsofControlsandSubstantiveTestsofTransactions
Ch16CompletingtheTestsintheSalesandCollectionCycle:AccountsReceivable
Ch17AuditSamplingforTestsofdetailsofBalances
PARTIV:APPLICATIONOFTHEAUDITPROCESSTOOTHERCYCLES
Ch18AuditoftheAcquisitionandPaymentCycle:TestsofControls,SubstantiveTestsofTransactions,andAccountsPayable
Ch19CompletingtheTestsintheAcquisitionandPaymentCycle:VerificationofSelectedAccounts
Ch20AuditofthePayrollandPersonnelCycle
Ch21AuditoftheInventoryandWarehousingCycle
Ch22AuditoftheCapitalAcquisitionandRepaymentCycle
Ch23AuditofCashandFinancialInstruments
PARTV:COMPLETINGTHEAUDIT
Ch24CompletingtheAudit
PARTVI:OTHERASSURANCEANDNONASSURANCESERVICES
Ch25OtherAssuranceServices
Ch26InternalandGovernmentalFinancialAuditingandOperationsAuditing
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